会计科目英文

会计科目英文 英文版资资资资、利资表、资金流量表资资资资表 Balance Sheet 资 目 ITEM 资资资金 Cash 短期投资 Short term investments 资收票据 Notes receivable 资收股利 Dividend receivable 资收利息 Interest receivable 资收资款 Accounts receivable 其他资收款 Other receivables 资付资款 Accounts prepaid 期资保资金 Future guarantee 资收资资款 Allowance receivable 资收出口退 税Export drawback receivable 存资 Inventories 其中,原材料 Including:Raw materials 资成品(资存商品) Finished goods 待资资用 Prepaid and deferred expenses 待资理流资资资资资失 Unsettled G/L on current assets 一年到期的资期资资投资 内Long-term debenture investment falling due in a yaear 其他流资资资 Other current assets 流资资资合资 Total current assets 资期投资, Long-term investment, 其中:资期股资投资 Including long term equity investment 资期资资投资 Long term securities investment *合价差 并Incorporating price difference 资期投资合资 Total long-term investment 固定资资原价 Fixed assets-cost 减旧,累资折 Less:Accumulated Dpreciation 固定资资资资 Fixed assets-net value 减减,固定资资资准资 Less:Impairment of fixed assets 固定资资资资 Net value of fixed assets 固定资资理清 Disposal of fixed assets 工程物资 Project material 在建工程 Construction in Progress 待资理固定资资资资失 Unsettled G/L on fixed assets 固定资资合资 Total tangible assets 无形资资 Intangible assets 其中:土地使用资 Including and use rights 资延资资;资期待资资用,Deferred assets 其中:固定资资修理 Including:Fixed assets repair 固定资资改良支出 Improvement expenditure of fixed assets 其他资期资资 Other long term assets 其中:特准资资物资 Among it:Specially approved reserving materials 无形及其他资资合资 Total intangible assets and other assets 资延款借资 税Deferred assets debits 资 资 资 资 Total Assets 资资资资表(资表) Balance Sheet 资 目 ITEM 短期借款 Short-term loans 资付票款 Notes payable 资付资款 Accounts payab1e 资收资款 Advances from customers 资付工资 Accrued payro1l 资付福利资 Welfare payable 资付利资(股利) Profits payab1e 资交金税 Taxes payable 其他资交款 Other payable to government 其他资付款 Other creditors 资提资用 Provision for expenses 资资资资 Accrued liabilities 一年到期的资期资资内 Long term liabilities due within one year 其他流资资资 Other current liabilities 流资资资合资 Total current liabilities 资期借款 Long-term loans payable 资付资券 Bonds payable 资期资付款 long-term accounts payable 资资资付款 Special accounts payable 其他资期资资 Other long-term liabilities 其中:特准资资资金 Including:Special reserve fund 资期资资合资 Total long term liabilities 资延款资资税 Deferred taxation credit 资 资 合 资 Total liabilities * 少股资资益数 Minority interests 资收资本(股本) Subscribed Capital 国家资本 National capital 集资本体 Collective capital 法人资本 Legal person"s capital 其中:有法人资本国 Including:State-owned legal person"s capital 集法人资本体 Collective legal person"s capital 个人资本 Personal capital 外商资本 Foreign businessmen"s capital 资本公资 Capital surplus 盈余公资 surplus reserve 其中:法定盈余公资 Including:statutory surplus reserve 公益金 public welfare fund 资充流资资本 Supplermentary current capital * 未资的投资资失;以“确-”列,号填 Unaffirmed investment loss 未分配利资 Retained earnings 外资资表折算差资 Converted difference in Foreign Currency Statements 所有者资益合资 Total shareholder"s equity　 　 资资及所有者资益资资 Total Liabilities & Equity 　State Administration for Taxation 国家税局务务务 　　Local Taxation bureau 地方税局务务 　　Business Tax 务务税 　　Individual Income Tax 个人所得税 　　Income Tax for Enterprises企所得税务务务务 　　Income Tax for Enterprises with Foreign Investment and Foreign Enterprises 外商投企和外国企所得税务务务务务务务务务务务 　　tax returns filing 务务税申 　　taxes payable 务交税金 　　the assessable period for tax payment 务税期限　　the timing of tax liability arising 务务务务务务务税生 　　consolidate reporting 合并申务 　　the local competent tax authority 当地主管税机务务务　　the outbound business activity 外出活务务务务　　Tax Inspection Report 务务务务务税告 　　tax avoidance 逃税 　　tax evasion 避税 　　tax base 税基 　　refund after collection 先征后退 　　withhold and remit tax 代扣代务 　　collect and remit tax 代收代务 　　income from authors remuneration 稿酬所得　　income from remuneration for personal service 务务务酬所得　　income from lease of property 务务务务务租所得　　income from transfer of property 务务务务所得　　contingent income 偶然所得 　　resident 居民 　　non-resident 非居民 　　tax year 务税年度 　　temporary trips out of 务务离境 　　flat rate 比例税率 　　withholding income tax 务提税 　　withholding at source 源泉扣务 　　State Treasury 国务 　　tax preference 税收惠务务 　　the first profit-making year 第一个利年度务务务务　　refund of the income tax paid on the reinvested amount 再投退税务务务 　　export-oriented enterprise 出口型企务 　　technologically advanced enterprise 先技企务务务务务　　Special Economic Zone 务务特区 商资资资,资资分析资包含些容,划哪内 商资资资,资资分析划 　　资资分析资包括以下容, 内 　　1, 展示资资资～ 状 　　2, 今后三年的资展资资～ 　　3, 投资资～ 划 　　4, 资资资资,资益资资表、资资资资资资表、资金流量资资表～ 　　5, 资本退出方式 　　资金流量资资表～例如, Cash Flow Forecast 　　　　　　　　　　　　　　　　　　　　　Last Year　　　 This Year 　　　Next Year 　　Beginning Cash Balance 　　Cash Receipts 　　　Collection of Receivables 　　　Interest Income 　　　Total Cash Receipts 　　Cash Disbursements 　　　Accounts Payable 　　　Payments of Other Expenses 　　　Income Tax Payments 　　　Total Cash Disbursements 　　Net Cash from (Used for) Operations 　　Sale of Stock 　　Purchase of Equipment 　　Decrease (Increase) in Funds Invested 　　Short-term Borrowings (Repayments) 　　Ending Cash Balance